{"id":192855,"date":"2011-09-05T00:00:00","date_gmt":"2011-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-5-september-2011-2"},"modified":"2015-11-14T15:11:45","modified_gmt":"2015-11-14T09:41:45","slug":"income-vs-unknown-on-5-september-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-5-september-2011-2","title":{"rendered":"Income vs Unknown on 5 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Income vs Unknown on 5 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1155\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1155 of\n2010 \n=========================================================\n\n \n\nINCOME\nTAX OFFICER, WARD-5(1), BARODA - Appellant(s)\n \n\nVersus\n \n\nM\/S\nDEX DEVELOPERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 05\/09\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Tax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law:\n<\/p>\n<p>&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in setting aside the orders of the lower<br \/>\nauthorities and restore the matter back to the file of the Assessing<br \/>\nOfficer for fresh adjudication with direction that A.O shall look<br \/>\ninto the agreement entered into by assessee firm with land owner and<br \/>\ndecide whether the assessee has in fact purchased the land for a<br \/>\nfixed consideration from the land owner and assessee had developed<br \/>\nthe housing project at its own cost and risk involved in the project,<br \/>\nin respect of the issue regarding deductions u\/s. 80IB (10) r.w.s<br \/>\n80IB (1) as claimed by the assessee ?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 546 of 2008 and connected<br \/>\nAppeals.\n<\/p>\n<p>\t[Akil<br \/>\nKureshi, J.]<\/p>\n<p>[Ms.\n<\/p>\n<p>Sonia Gokani, J.]<\/p>\n<p>Amit<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Income vs Unknown on 5 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1155\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1155 of 2010 ========================================================= INCOME TAX OFFICER, WARD-5(1), BARODA &#8211; Appellant(s) Versus M\/S DEX DEVELOPERS &#8211; Opponent(s) ========================================================= Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-192855","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income vs Unknown on 5 September, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-5-september-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income vs Unknown on 5 September, 2011 - Free Judgements of Supreme Court &amp; 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